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Statutory sick pay rebate scheme

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HMRC has updated its guidance for employers Check if you can claim back statutory sick pay paid to employees due to coronavirus (COVID-19) to reflect that, from 1 January 2021, EU state aid rules no longer apply in the UK except for aid within the scope of the Northern Ireland Protocol. The UK is now bound by other international obligations on subsidy control. This includes the EU Trade and Co-operation Agreement (EU TCA).

Claims made under the SSP rebate scheme must now not exceed the de minimis limits set out in the EU TCA. A payment falls within the de minimis limits where it is:

  • below 325,000 special drawing rights: an International Money Fund unit of currency (equivalent to £340,000); and
  • made to a single business over a three-year period.

For the purposes of the de minimis calculation, the value of all subsidies received through the SSP rebate scheme must be added to all other de minimis state aid received from any public authority in the preceding three years.

Issue: 1554
Categories: News